https://www.taxtmi.com/caselaws?id=382422 The court allowed the appeal under Section 130 of the Customs Act, 1962, setting aside the tribunal's and Commissioner (Appeals)'s orders due to a three-day delay in approaching the correct authority after initially filing with the wrong authority. The appellant's plea was supported by evidence of the initial filing mistake. The matter was remanded to the Commissioner of Customs and Central Excise (Appeals) for fresh consideration, with no costs awarded and pending petitions closed. en-us Thu, 27 Jun 2019 00:00:00 +0530 Fri, 14 Feb 2020 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382422 The court allowed the appeal under Section 130 of the Customs Act, 1962, setting aside the tribunal's and Commissioner (Appeals)'s orders due to a three-day delay in approaching the correct authority after initially filing with the wrong authority. The appellant's plea was supported by evidence of the initial filing mistake. The matter was remanded to the Commissioner of Customs and Central Excise (Appeals) for fresh consideration, with no costs awarded and pending petitions closed. Case-Laws Customs Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382422